It depends on where you get the tap from. When I order them for my department I order Gun Taps and have specified them that way for years.
If you try to thread a hole with a smaller bottom tap, you will snap the tap off. You need a more aggressive lead on the tap to keep that from happening. Normally a bottom tap is used to finish off what a plug tap has done. But material also makes a difference. In soft material you may get by with a bottom tap to start out and thread the hole. In steel and some exotic metals, it will probably break if the tap size is under a 1/4"
Check this out to see different tap styles and their usage.
http://www.newmantools.com/taps/styles.htm But as I stated before, different companies list different styles of taps but this covers quite an array. It does not list a Gun tap. This site does
http://www.discount-tools.com/catalogs/gen/industrial.cfm?page=85 And with taps there is a certain amount of science to it. There are different classifications of Pitch diameter limits. This determines how tight or loose a bolt may be in a threaded hole. At work we normally use a GH3 Pitch diameter limit. That is just about your basic thread. For some specifications for Government work we had a classification of H1 or H2 and all had to be checked with calibrated Go-No Go thread gages.
Then you can get into Roll Taps. Those styles do not cut a thread, but they cold form it into the metal.
For a good basic tap for most holes, a 2 flute pointed gun tap will serve the purpose with a GH-3 classification. If you think you are going to run threads to the bottom of holes, then get a bottoming tap (finishing tap) Unless you are working with materials of a specific thickness a pointed tap usually suffices.
And as far as the number of flutes.......two flutes give more chip clearance, three flutes make it easier to keep the tap aligned if doing it by hand, and four flutes are not worth it at all. For small taps you want a two flute, 3/8" taps usually go to a three flute, anything under a 1/4" size and a four flute you really risk breakage.
As far as purchasing taps, always buy new if you can. Never trust a used tap unless it is your own. All it take is one tooth to break off of a tap in a threaded hole and it can lock it in tight. When you go to back it out it will snap. Proper lubricant is a must also. Different materials use different lubricants. What may be good for cast iron will not be good for aluminum and visa versa.
Sorry to go on, but I have removed hundreds, if not a few thousand broken taps over the years and have tapped thousand upon thousands of holes. A broken tap usually results from one of three things.....the wrong tap for the job, operator error, or a dull tap.